Traditionally, financial finance is performed in a static way, based only on the Balance Sheet, and in a more dynamic way, Fleuriet, Kehdy and Blancet (2003) elaborated a financial analysis that is not fixed only on the bases of finance indexes, but with a technique of financial management of Brazilian companies, through the management of the processes finances, they of finance or investment. This work was organized by Anderson Rocha Valverde and discusses two cases in the Brazilian retail sector.